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Suppose you have reached here looking for “GST registration documents” or “new GST registration documents”. In that case, you might be aware of GST. If not, GST or Goods and Services Tax is the new direct tax regime that was first introduced on July 1, 2017, and onwards.
Not everybody is liable to register for GST. GST registration is compulsory for companies with the following conditions:
- Intra-state goods and services supply, with annual aggregate turnover of more than ₹20 lacs (depending on the state or Union Territory and supply)
- Those previously registered excise, service tax or VAT.
- Inter-state suppliers, residents and Non-Resident Indians (NRIs), e-commerce suppliers and aggregators, online information and database suppliers, supplier agents and more
- Registration is assumed on the transfer, merger or demerger date.
Whatever these might be the reasons, certain documents would be required for GST registration. These GST registration documents can differ for different entities. Let us learn about them in detail.
GST registration documents are listed based on the business constitution.
Please refer to the table below for GST registration documents (based on the type of business).
| Individual or Business Categories | New GST Registration Documents |
| Sole Proprietorship or Individuals | – The owner’s PAN card and Aadhaar card are a must – Owner photo in JPEG format with size up to 100 KB- Owner’s Address Proof – Bank Account Details of the Company/Owner |
| Limited Liability Partnership (LLP) or Partnership Firm | – PAN card and Aadhaar card of Authorised signatories – PAN card of the Managing Partner and all other Partners – Partnership Deed Copy – Authorised Signatory and Managing Partner’s photo in JPEG format with size up to 100 KB – Address Proof for all the Partners (Voter ID, Driving licence, Aadhaar card, etc) – Address Proof of Principal Place of Business.- Authorised Signatory’s Appointment Proof – For LLP: Registration Certificate or Board Resolution LLP Bank Account details |
| Hindu Undivided Family (HUF) | – HUF PAN card – PAN and Aadhaar of HUF Karta – Owner’s photo in JPEG format with size up to 100 KB – HUF Bank Account Details – Address Proof of the Principal Place of Business |
| Company (Private, Public, Indian or Foreign) | – Company PAN card – Certificate of Incorporation, Memorandum of Association or Article of Association, whichever is applicable – Authorised Signatory’s PAN and Aadhaar Card (even in the case of a foreign company or branch registration) – Address Proof and PAN card for all company directors – Photo in JPEG format up to 100 KB for all Directors and Authorised Signatories – Authorised Signatoriy’s Board Appointment or Any Other Appointment Proof – Company Bank Account Details – Address Proof of Principal Place of Business |
The individual or company can furnish a cancelled cheque or an extract from their bank account statement or passbook for bank account details. It is important to display the first and last page while uploading the passbook in PDF or JPEG format with sizes up to 100 KB.
For address-proof documents, you can refer to the list of options below:
| Documents that can be submitted as Address Proof |
| Electricity Bill, |
| Property Tax Receipt |
| Copy of Municipal Khata |
| Deed or Ownership Document (for owned property) |
| Rent Agreement or Lease (depending on the property to be submitted along with the any of the first three items in the list) |
| No Objection Certificate (NOC) or Consent Letter from the Owner (to be submitted along with the any of the first three items in the list) |
Also Read: Types of GST
GST registration documents are listed based on the nature of GST registration
The table below lists the GST registration documents based on the nature of the registration.
| Nature of GST Registration | Registration Purpose | Documents for GST Registration |
| For a Normal Taxpayer (ISD registrations, composition dealer and government departments included) | Undertaking taxable supplies of Goods and Services | – Company or individual PAN card – Articles of Association or Proof of constitution of business, Certificate of incorporation given by Ministry of Corporate Affairs (if applicable) – Authorised Signatory’s PAN card and Aadhaar card. The authorised signatory must be an Indian Citizen even if branch registration or a foreign company – Address Proof and PAN card of all Company Directors (partners in case of firm) – All Authorised signatory and Director photos (in JPG format, up to 100 KB) – Authorised Signatory Appointment’s Board Resolution. Any other proof of Authorised Signatory Appointment (JPEG format or PDF format, up to 100 KB) – Details of Bank Account – Address proof of principal place of business |
| GST Practitioner | For those willing to enrol as a GST Practitioner | – Applicant Photo in JPG format, with size up to 100 KB – Professional Practice Place’s Address Proof – Qualifying Degree’s Address Proof, which can be a Degree Certificate – Pension certificate (applicable if retired Government officials) |
| TDS Registration | For Tax Deduction at Source (TDS) deduction | Disbursing Officer or Drawing Photo JPG format and size up to 100 KB – Registered Person’s PAN and TAN number – Authorised Signatory’s Photo in JPG format, with size up to 100 KB – Authorised Signatory’s Appointment Proof – Tax deductor** address proof |
| TCS Registration | For Tax Collection at Source (TCS) for e-commerce operators | – Registered person’s PAN number – Authorised signatory photo in JPG format, with a size up to 100 KB – Proof of appointment of authorised signatory – Address proof of tax collector ** |
| Non-resident OIDAR (Online Information Database Access and Retrieval) provider | For online service providers without a place of business in India | – Authorised Signatory Photo in JPG format, with a size up to 100 KB – Authorised Signatory Appointment Proof – Bank account in India* – Non-resident online service provider proof (for eg, Government of India- GoI issued Clearance Certificate, Certificate of incorporation issued in India, or Licence issued by the original country or any other foreign country) |
| Non-resident taxable person (NRTP) | Non-residents who are occasionally undertaking the taxable goods / or services supply in India | – Proof and Photo of Indian Authorised Signatory appointment – For Individuals, a scanned copy of the NRTP passport with VISA details. In the case of a business entity that is incorporated outside India, a unique number is based on which the Government of that country identifies the Country. – Bank account in India* – Address proof** |
| Casual taxable person | Non-registered domestic persons who are occasionally undertaking goods and/ or services taxable supply in India | – Proof of Business Constitution – Authorised Signatory Appointment Proof – Bank Account Details in India – Address Proof |
| Embassy or UN Bodies | For obtaining a Unique Identification Number for claiming tax refunds paid on goods and/or services | – Authorised Signatory Appointment Proof – Authorised Signatory Photo – Bank Account in India |
The conditions for bank account details/proof and address proof remain the same as GST registration based on company type.
Also Read: How to Cancel GST Registration Online
Conclusion
If an individual or company is not clear about the new GST registration documents required, they can seek support from registered tax and accounting consultants for the same.
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